Consequential amendmentU.K.
28(1)Section 636A of ITEPA 2003 (exemption for certain lump sums under registered pension schemes) is amended as follows.U.K.
(2)In subsection (1)—
(a)insert “ or ” at the end of paragraph (d), and
(b)omit paragraph (f) and the word “or” before it.
(3)In subsection (7), omit “ “transfer lump sum death benefit”,”.